Montana Code 72-16-611. Action to recover apportioned tax — determination of court prima facie correct
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72-16-611. Action to recover apportioned tax — determination of court prima facie correct. In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part, the determination of the court in respect thereto made pursuant to 72-16-602 shall be prima facie correct.
Terms Used In Montana Code 72-16-611
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201